In what year should a taxpayer file a claim for a refund if they have filed in error?

When a taxpayer files a claim for a refund due to an error in a prior year, the correct procedure is to file in the year the error occurred, following the appropriate amendment procedures. This is typically done using IRS Form 1040-X, which is specifically designed for amending a previously filed tax return.

Taxpayers have a specific time frame to submit an amended return to claim a refund, generally within three years from the original filing deadline, or within two years of the date the tax was paid, whichever timeframe is longer. By filing in the year the error occurred, the taxpayer ensures that the claim is processed according to the proper guidelines and within the appropriate window set forth by the IRS.

Claiming a refund solely in the current tax year or waiting until the following year without addressing the error could lead to complications or missed opportunities to receive the funds owed. Filing only if prompted by the IRS is not a proactive approach to addressing a tax error; taxpayers should take the initiative to correct their filings on their own. Thus, choosing to file in the year the error occurred under the appropriate amendment procedures is the proper course of action.